Sch 8 para 46
(1) The following applies with respect to the amounts to be shown under this Schedule. (2) The amount in each case includes all relevant sums paid by or receivable from— (a) the company; and (b) the company’s subsidiary undertakings; and (c) any other person, except sums to be accounted for to the company or any of its subsidiary undertakings or any other undertaking of which any person has been a director while director of the company, by virtue of section 219 of the 2006 Act (payment in connection with share transfer: requirement of members’ approval), to past or present members of the company or any of its subsidiaries or any class of those members. (3) Reference to amounts paid to or receivable by a person include amounts paid to or receivable by a person connected with the person or a body corporate controlled by the person (but not so as to require an amount to be counted twice).